Beginning 1996, year-end level is calculated from SOI, Domestic Private Foundations and Charitable Trusts, as the sum of lines Cash (non-interest bearing accounts) (book value), column Total from Table 3. Domestic Private Foundations: Income Statements and Balance Sheets, by Size of End-of-year Fair Market Value of Total Assets; and Table 4, Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Income Statement and Balance Sheets by Size of End-of-year Fair Market Value of Total Assets. Data prior to 1996 are estimated based on a proportion of cash in non-interest bearing accounts. Data are annual. Transactions are equal to the change in the level.
Last edited on: 02/02/2017